The Land Tax Records will be taken https://scotlandsplaces.gov.uk/digital-volumes/historical-tax-rolls/land-tax-rolls-1645-1831
Land tax rolls (often called cess rolls or valuation rolls) were compiled by the Commissioners of Supply in each county to enable the collection of the land tax from 1667 onwards. They list the owners of landed estates and assess the rental value of their lands. Rolls were compiled or revised at irregular intervals. The date of a roll is taken to be that on which the valuation was made or revised, but in many cases the surviving copy of the roll was made at a much later date, which is established by the certificate of the commissioners of supply, their clerk or the collector, authenticating it. The rolls available on this website are the rolls submitted to the Scottish Exchequer, which now survive in the National Records of Scotland (reference E106). Other land tax rolls can be found among Commissioners of Supply records in local archives.
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